摘要自改革开放30多年以来，我国的经济高速发展，取得了举世瞩目的成就。然而在市场经济捷报频传的同时，却频频传出违背社会责任的事件，从三鹿奶粉引发的震惊全国的“三聚氰胺”事件，再到河南双汇瘦肉精事件等事件。毫无疑问，企业作为市场的主体在市场中扮演着重要的角色，然而企业在为社会创造财富的同时也带来许多负面影响。这不仅与可持续发展战略背道而驰，还在一定程度上制约着我国经济的发展。因此，对我国上市公司社会责任会计信息的披露状况进行研究并提出相关的改进建议具有较强的现实意义。然而，基于我国资本市场的现状，社会上不同的利益相关群体对社会责任会计信息的需求怎样?上市公司对社会责任会计信息的披露现状如何?社会责任会计信息的披露在股票市场上又会有怎样的反应?带着这些问题，本文以利益相关者理论为基础，借鉴前人对企业社会责任信息的64467

计量方法，建立社会责任信息评价体系，运用回归线性分析方法对我国上市企业社会责任信息披露的市场反应进行研究，同时对改善上市公司信息披露提出了建议。

关键词：社会责任；信息披露；市场反应；利益相关者理论

毕业论文 外 文 摘 要

Title  The market reaction of the csr information from china’s listed  companies                              

Abstract

Since the reform and opening up 30 years, China's rapid economic development has made remarkable achievements. However, at the same time, the event of against the social responsibility is frequently occurred. From the Sanlu milk powder which has caused the national shocking news, "Melamine" incident, to Henan Shuang hui events. Undoubtedly, enterprises as the market entity ,plays an important role, however, companies create wealth for society, meantime, it also brings a lot of negative effects. It not Only contrary to the sustainable development strategy, but also to some extent, restricts the development of our economy. Therefore, our Listed Company Information Disclosure of Social Responsibility Accounting position to study and make recommendations for improvement related to the reality of a strong Righteousness. However, based China's capital market, what social responsibility accounting information does various stakeholder groups want? How’s the fact that the Listed companies reveal their social responsibility accounting information d? What kind of reaction when they get the Social responsibility accounting information disclosure in the stock market ? With these questions, based on stakeholder theory, drawing on previous information on corporate social responsibility measurement methods, set up the establishment of social responsibility information evaluation system, using linear regression analysis on China's social responsibility information disclosure of listed companies market reaction to study, at the same time, provide some suggestion to improve the information disclosure of listed companies.

Keywords:  social corporate responsibility information disclosure； The stakeholder’s  theory；the reaction to the capital market.

目录

1  绪论 1

1.1  研究背景 1

1.2  研究意义 1

1.3  研究方法 2

1.4  研究内容 2

2  企业社会责任理论基础及假设发展 4

2.1  利益相关者理论 4

2.2  社会责任会计理论